Sakkeena.C. (Royal Intel Exports & Imports) Vs State Tax Officer
Date: November 13, 2023
Court: High Court
Bench: Kerala
Type: Writ Appeal
Judge(s)/Member(s): A.K.JAYASANKARAN NAMBIAR, KAUSER EDAPPAGATH
Subject Matter
Rectification u/s 161 is not allowed when the SCN is not contested
Summary
The appellant, a proprietrix of M/s Royal International Exports and Imports, claimed excess input tax credit and was directed by the 1st respondent to remit the excess amount with interest and penalty. The appellant filed a rectification application…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT This appeal has been preferred challenging the judgment of the learned Single Judge in WP(C) No.35051/2023 dated 27 th October, 2023. 2. The appellant is the proprietrix of M/s Royal International Exports and Imports, Ponnani. She is an assessee under the CGST/SGST Acts on the rolls of the 1 st respondent. On verification of the returns fi…